Legal Opinion

Pottorf v. United States

District Court, D. Kansas

Decided September 27, 1991No. 88-4230-R, 88-4233-RPublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

ROGERS, District Judge.

These are wrongful levy actions brought by the plaintiffs pursuant to 26 U.S.C. § 7426. 1 Plaintiffs claim an interest in certain condemnation proceeds which were levied upon by defendant. These cases were consolidated by the court’s order of January 7, 1991. The cases are presently before the court upon defendant’s motion for summary judgment and plaintiffs’ motion for summary judgment. Having carefully reviewed the briefs filed by the parties, the court is now prepared to rule.

As the motions of the parties recognize, the facts pertinent to these…

2Cases cited10 opinions

  1. United States v. Northeastern Pharmaceutical & Chemical Co., Inc., a Dissolved Delaware Corporation, Edwin Michaels and John W. Lee, Ronald Mills and Syntex Agribusiness, Inc. United States of America v. Northeastern Pharmaceutical & Chemical Co., Inc., a Dissolved Delaware Corporation, Edwin Michaels and John W. Lee, Ronald Mills and Syntex Agribusiness, IncCourt of Appeals for the Eighth Circuit · 1987
  2. Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
  3. United States v. Lloyd Ferrell Wingfield, Appeal of County of Boulder, ColoradoCourt of Appeals for the Tenth Circuit · 1987
  4. Johnson v. Helicopter & Airplane Services Corp.District Court, D. Maryland · 1975
  5. Mayflower Restaurant Co. v. GriegoWyoming Supreme Court · 1987

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3Cited by4 opinions

  1. Bh Holdings, LLC v. Bank of Blue ValleyMissouri Court of Appeals · 2011
  2. Norton v. National Research FoundationDistrict Court, D. Kansas · 1992
  3. Doniphan County v. MillerCourt of Appeals of Kansas · 1999
  4. United States v. PottorfDistrict Court, D. Kansas · 1994

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